Updated: May 2026. Yes - if you are registering as autónomo for the first time (or after a 2-year gap), you qualify for the Cuota Reducida: €87.6/month for the first 12 months instead of the standard €200 to €590. The single condition that disqualifies most people: having been registered in RETA at any point in the previous 2 years. Miss that, or forget to apply it at registration, and you pay full rates from day one with no way to recover the discount. Sits alongside the autónomo guide and the Social Security registration walk-through.
Quick answer
Amount: €87.6/month for months 1–12. Extendable for months 13–24 if net income stays below the SMI.
Who qualifies: New autónomos with no RETA registration in the last 2 years (3 years if you claimed this benefit before).
How to get it: Select Cuota Reducida at the moment of RETA registration. Cannot be added afterwards.
What blocks it: Outstanding debts with TGSS or AEAT, being an autónomo colaborador, or having been on RETA recently.
Year 1 saving vs the minimum standard cuota: approximately €1,350.
What the reduced rate is
The Cuota Reducida (widely known by its older name, Tarifa Plana) is a legal discount applied to your RETA contribution - the mandatory monthly Social Security payment every autónomo makes. It is not a grant. It replaces the income-band rate with a fixed flat fee for a defined period.
Without it, contributions in 2026 range from approximately €200/month (lowest income band) to €590/month (highest). With the Cuota Reducida, you pay €87.6 regardless of income. The discount covers Social Security only. IRPF and VAT obligations are unchanged - you still file quarterly returns based on actual earnings.
The scheme has existed since 2013. The 2023 real-income contribution reform overhauled RETA but kept the Cuota Reducida. The 2026 rate of €87.6 reflects the 2025 base with the MEI surcharge raised to 0.9%. Full contribution table at autónomo Social Security contributions.
How much you pay with the reduced rate
Months 1–12: €87.6/month, fixed. Does not change if income rises or falls during the period.
Months 13–24: €87.6/month, only if your annual net income in year 1 stayed below the SMI (€16,576 gross/year in 2026). Not automatic - you must request the extension before month 12 ends.
Month 25 onwards: Standard income-band rate, ranging from €200 to €590/month depending on declared net income.
Total saving in year 1 versus the minimum standard cuota: approximately €1,350 (roughly €112/month × 12). If you would have been on a higher income band, the saving is larger. For the full cost breakdown after the reduced period, see autónomo costs.
Requirements to qualify
All of these must be true at the moment of RETA registration:
No RETA registration in the past 2 years. Specifically: you must not have been registered as autónomo at any point in the 2 calendar years before your new registration date. If you previously claimed the Cuota Reducida, the waiting period extends to 3 years.
No outstanding debts with TGSS. Even a small returned direct debit or unresolved surcharge blocks the benefit. Verify your status before registering using the Social Security compliance certificate.
No outstanding debts with AEAT. Your Tax Agency account must also be clear. A pending IRPF or VAT balance blocks the discount.
Not an autónomo colaborador. Family members working in an autónomo's business who register under RETA as colaboradores are excluded. The Cuota Reducida is for independent economic activity only.
AEAT registration filed first. Modelo 036 or 037 must be filed with the Tax Agency before or on the same day as your RETA registration. Filing RETA first or leaving a gap between the two can block the benefit.
Company directors registering as autónomos societarios can also qualify as long as the same five conditions are met.
Who can benefit and who cannot
Qualifies:
First-time autónomos with no prior RETA history.
Returning autónomos who have been off RETA for more than 2 years and did not previously claim the discount.
Returning autónomos who have been off RETA for more than 3 years and did previously claim the discount.
Company directors (autónomos societarios) meeting the debt and timing conditions.
People with disabilities, and victims of gender-based violence or terrorism, qualify for extended reduced periods with specific documentation.
Does not qualify:
Anyone registered in RETA within the past 2 years (3 years if they previously used the discount).
Anyone with outstanding debts to TGSS or AEAT at the registration date.
Autónomos colaboradores (family member workers registered under RETA).
Anyone who failed to apply at the exact moment of registration - there is no retroactive route.
How to apply
The Cuota Reducida is applied at the RETA registration step, not before and not after. There is no standalone application form.
For the second-year extension (months 13–24): Request it through Importass before your first year ends. TGSS verifies your IRPF filing to confirm net income stayed below the SMI. If you do not apply, you automatically enter the standard income-band system even if you meet the income condition.
If you would rather not manage the steps yourself, renn registers your autónomo end-to-end and applies the Cuota Reducida before the timing window closes.
Duration and extensions
Standard period: 12 months from the RETA registration date.
Extension condition: Net annual income below the SMI (€16,576 gross/year in 2026) in year 1.
Extension period: A further 12 months at the same €87.6 rate.
Maximum total: 24 months at €87.6 for standard applicants.
Special cases: Disability, gender-based violence, or terrorism victims may access longer reduced periods without the income condition.
What happens after the reduced period
When the Cuota Reducida ends, your contribution switches to the standard income-band rate automatically on the first day of the following month.
What to prepare before the transition:
Review your expected net income and select the correct income band on Importass. You can update it up to six times per year.
Budget for the higher cuota from month 13 or 25. The jump from €87.6 to the minimum standard rate (approximately €200/month) is significant.
If income is growing, adjust the band upward proactively. TGSS recalculates at year end and charges any underpayment plus a surcharge.
Common mistakes
Not applying at the moment of registration. The Cuota Reducida cannot be added after the initial RETA filing. If it is not ticked at that step, you pay standard rates from day one with no recovery route.
Filing RETA after the AEAT start date. This forfeits the Cuota Reducida automatically. File Modelo 036/037 at AEAT first, then register with RETA the same day. Never the other way around. See how to set up as autónomo.
Missing a monthly payment. A single late or returned direct debit can permanently cancel the benefit. It cannot be reinstated. Set up your IBAN correctly and confirm the direct debit is active.
Outstanding debt blocking the benefit. A small unresolved balance with TGSS or AEAT at registration date blocks the entire discount. Check the compliance certificate before filing.
Not requesting the second-year extension. The extension is not automatic. If you meet the income condition but forget to apply before month 12 ends, you lose the second year.
Assuming it applies to taxes. The Cuota Reducida reduces only your Social Security cuota. IRPF and VAT are unaffected - quarterly filings and payments are due as normal from the first quarter you are registered.
FAQ
Is Tarifa Plana the same as Cuota Reducida? Yes. "Tarifa Plana" is the colloquial name used before the 2023 reform. The official current term is Cuota Reducida. The benefit is the same.
Can I get the discount if I was autónomo more than 2 years ago? Yes, as long as more than 2 calendar years have passed since your last RETA registration - and 3 years if you previously claimed the discount. Social Security checks this automatically from its records.
Does the Cuota Reducida apply if I work part-time as autónomo? Yes. Hours worked do not affect eligibility. Even a few freelance hours a week qualify at €87.6/month. More on this at part-time self-employed.
What if my bank payment fails and I miss a month? Contact TGSS immediately. Even if the overdue amount is paid, the Cuota Reducida is permanently cancelled once a payment is missed. There is no reinstatement route.
Do I need to declare income to keep the discount in year 1? No minimum income is required during months 1–12. For the second-year extension, your annual net income in year 1 must have stayed below the SMI.
Can a company director (autónomo societario) get the reduced rate? Yes, if the company director meets the same conditions: no RETA registration in the previous 2 years, no outstanding debts, and the discount is applied at the moment of registration.
Bottom line
The Cuota Reducida saves new autónomos approximately €1,350 in year 1 and potentially another €1,350 in year 2 if income stays below the SMI. It is applied once, at the moment of RETA registration, and cannot be recovered if missed. Before filing: confirm no debts with TGSS or AEAT, submit Modelo 036/037 at AEAT first, then register at RETA the same day with the Cuota Reducida selected. Request the second-year extension before month 12. If you want the registration handled correctly, renn registers your autónomo end-to-end and applies the discount before the timing window closes.
